Insolvency Act 1986

[F13BAny landfill tax which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period").

For the purposes of this paragraph—

(a)where the whole of the accounting period to which any landfill tax is attributable falls within the 6-month period, the whole amount of that tax is referable to that period; and

(b)in any other case the amount of any landfill tax which is referable to the 6-month period is the proportion of the tax which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period;

and references here to accounting periods shall be construed in accordance with Part III of the Finance Act 1996.]

Textual Amendments